1. Volunteer/Site Policies and Procedures 2013-2014
Volunteer/Site Quality Requirements Standards of Conduct
For All AARP Foundation Tax- Aide Volunteers 2013–2014
Volunteer/Site Policies and Procedures 1

2. Volunteer/Site Policies and Procedures 2013-2014
Client Service Provider Digest
Additional important information provided in the Client Service Provider Digest:
Counselor Guidelines and Policies
Conflict of Interest Guidelines
Confidentiality and Security of Taxpayer Data
Liability Protection
AARP Foundation Volunteer Standards of Professionalism
Activity Reporting
The Client Service Provider Digest provides a lot of good information for volunteers and the checked items should be reviewed in detail. Suggest having volunteers open the Client Service Provider Digest and briefly review item.
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3. Volunteer/Site Policies and Procedures 2013-2014
Overall Objectives
Ensure awareness of
AARP Foundation Tax-Aide Program policies and procedures
AARP Foundation Tax-Aide Standards of Professionalism
IRS grant requirements
Ensure a satisfying experience for Taxpayers
Provide training for all volunteers
Quality Site Requirements (QSR)
Volunteer Standards of Conduct (VSC)
Program policies and procedures
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4. Volunteer/Site Policies and Procedures 2013-2014
Quality Site Requirements
Who is responsible?
LC/Instructor
Counselors LC
Counselor
#1 – Volunteers must be certified
#2 – Intake and Interview
#3 – Quality Review
#4 – Reference Material
#5 - Signed Volunteer Agreement
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5. Volunteer/Site Policies and Procedures 2013-2014
Quality Site Requirements
Who is responsible?
ERO/COU LC
LC/ERO
Counselor
#6 – All Returns filed on Timely Basis
#7 – Taxpayers informed of Civil Rights
#8 - Must use correct Electronic Filing Identification Number (EFIN)
#9 – Must use correct Site ID number (SIDN)
#10 – Taxpayer Identification
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6. Volunteer/Site Policies and Procedures 2013-2014
What You Need to Know
QSR #2 - Intake and Interview Process
Must use current year Form C – Interview Intake & Quality Review Sheet for every taxpayer
Taxpayer interview key to process
Verify that all yes responses in the Intake sheet are accounted for in the tax return
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7. Volunteer/Site Policies and Procedures 2013-2014
What You Need to Know
QSR #3
Quality Review Process
QR must be in front of taxpayer
Fully review and account for all pages of Client Intake Form
QR should ask “probing questions” not just verify name and numbers
100% Quality Review by 2nd counselor
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8. Volunteer/Site Policies and Procedures 2013-2014
What You Need to Know
QSR #5
Volunteer Agreement
Must pass Volunteer Standards of Conduct test
Must agree to the IRS Standards of Conduct
Must also agree to abide by the program’s Standards of Professionalism
Volunteer Agreement must be signed by the volunteer and the instructor or local coordinator
All volunteers must sign the Volunteer Agreement Form
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9. Volunteer/Site Policies and Procedures 2013-2014
Volunteer Standards of Conduct
All volunteers must sign the Volunteer Agreement Form – critical text below
The Standards of Conduct are listed on Form Volunteer Standards of Conduct Agreement – VITA/TCE Programs. This is the document that all volunteers (preparers, Quality Reviewers, greeters, client facilitators, etc) have to sign.
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10. Volunteer/Site Policies and Procedures 2013-2014
Form 13615, Page 2
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11. Volunteer/Site Policies and Procedures 2013-2014
What You Need to Know
QSR #6
Timely Filing of Tax Returns
Taxpayer and spouse signed 8879 provides authorization to e- file return
Any rejects should be resolved in a timely manner (usually within 3 days)
Must have process to ensure e-file returns filed in a timely manner
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12. Volunteer/Site Policies and Procedures 2013-2014
What You Need to Know
QSR #8 Correct Site Identification Number
QSR #9 Correct Electronic Filing Identification Number
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13. Volunteer/Site Policies and Procedures 2013-2014
What You Need to Know
QSR # 10 – Security, Privacy, Confidentiality
Proper identification of Taxpayer – LC approval required for exemptions, should be very rare
Taxpayer presents SS card or Tax ID #
Alternatives
Other documents issued by SS
ID, all docs with same SSN, and last year’s return; or
ID, all docs with same SSN, and Carryforward
Interim Taxpayer ID # (ITIN)
ITIN application process separately defined
Confidentiality of Data from Taxpayer – including NO part of any tax and/or information forms retained by volunteers
Must have photo ID – Exceptions by LC in “Extreme Conditions”.
Alternates for SS Verify – Income Statements (1099-SSA), Letters from SS or other SS documents. Medicare card with suffix A
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14. Volunteer/Site Policies and Procedures 2013-2014
Volunteer Standards of Conduct
#1: Follow the Quality Site Requirements
#2: Not accept payment or solicit donations for federal or state tax return preparation
#3: Never solicit business for self or others
#4: Not knowingly prepare a false return
#5: Not engage in any criminal or any conduct deemed to have a negative effect on the program
#6: Treat all taxpayers in a professional, courteous and respectful manner
The Standards of Conduct are listed on Form Volunteer Standards of Conduct Agreement – VITA/TCE Programs. This is the document that all volunteers (preparers, Quality Reviewers, greeters, client facilitators, etc) have to sign.
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15. Volunteer/Site Policies and Procedures 2013-2014
Volunteer Checklist
Secure Equipment and Tax Data
Certify. Pass advanced test, if a Counselor, IRS Standards of Conduct Test (all)
Follow key policies, e.g. IRS Standards of Conduct, AARP Foundation Standards of Professionalism
Interview/Intake process for every Taxpayer
100% Quality Review by 2nd Counselor
Close for the day; have and comply with a process for tracking all e-files through acceptance-get returns to ERO
Close for the season properly
Accurately Report Service Activity – don’t forget Q and A’s!
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16. PROFESSIONALISM and SITE PROCEDURES
ALL VOLUNTEERS
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17. Volunteer/Site Policies and Procedures 2013-2014
Standards of Professionalism
Discussion of politics, race, nationality, gender identity, religion are inappropriate.
Treat all taxpayers/volunteers equally and with courtesy – No discrimination
Follow AARP Foundation Tax-Aide policies at all times
All tax returns will receive a Quality Review by 2nd certified counselor
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18. Volunteer/Site Policies and Procedures 2013-2014
Standards of Professionalism
Do not discuss taxpayer information with anyone who does “Not have a need to know”
Issue arises regarding taxpayer return that requires consultation with 2nd volunteer
Discuss quietly away from taxpayer
Discuss quietly to ensure privacy
Resolve differences – sustain TP confidence
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19. Volunteer/Site Policies and Procedures 2013-2014
Standards of Professionalism
Angry taxpayer?
Attempt to diffuse situation
Move to quiet area, if possible
Immediately notify local coordinator
Provide assistance to disabled
Assure welcome
Requested assistance not available, notify local coordinator
Do not provide personal information for any volunteer
Refer inquiries to local coordinator
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20. Volunteer/Site Policies and Procedures 2013-2014
All Volunteers:
Complete Training for Quality Site Requirements and Site Procedures
Trained to understand
Intake and Interview Process
Quality Review Process
Pass the IRS VSOC test
Wear name tag with first name and first initial only of last name
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21. Volunteer/Site Policies and Procedures 2013-2014
All Counselors:
Pass the Advanced level of the IRS Test
Stay within scope of training and certification
If uncertain of ability to assist even if within scope:
Do not continue with return
Notify Local Coordinator
The previous chart have applied to all volunteers. This chart applies to counselors i.e. tax preparers.
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22. Volunteer/Site Policies and Procedures 2013-2014
All Counselors:
Ask for photo ID for Taxpayer and Spouse and social security number for everyone listed on tax return (slide 13)
Protect from Identity Theft
Conduct an interview with taxpayer
Prepare Tax Return(s)
Quality Review
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23. Volunteer/Site Policies and Procedures 2013-2014
All Counselors: (Continued)
Explain tax return
Remind Taxpayer of their responsibilities by emphasizing key words from 8879 statement as you request they sign the document. The return is:
– true, correct, complete, OK to file
Provide taxpayer one copy of return plus the signed 8879 in AARP TAX-AIDE envelope
Return ALL taxpayer documents
Intake Form, W-2s, 1099s, etc
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24. Volunteer/Site Policies and Procedures 2013-2014
100% Quality Review – All Returns
Second Person Quality Review (QR) by counselor certified to level of return
Review Intake Sheet
Ensure nothing is missed
Ask Questions
Make sure all yes answers on page two are addressed in the return
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25. Volunteer/Site Policies and Procedures 2013-2014
100% Quality Review (Continued)
Second Person Quality Review (cont)
Review source documents
EIN, Issuer name and Address, SSN, etc
Verify Accuracy of Return(s) in Taxwise
Initial TaxWise Preparer Use Field 14
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26. Volunteer/Site Policies and Procedures 2013-2014
Verify Banking Information
Bank routing # and account # generally entered directly from check
Optional method if taxpayer does not have check – If approved by Local Coordinator
Accept information from another source if
Counselor advises taxpayer of responsibility for accuracy – the money will most likely be gone for good if incorrect
Taxpayer initials next to routing and account numbers on printed return
Source of information recorded in TaxWise
Main Information Sheet
Client Diary
Optional Method use must be authorized by LC from DC – It is not an individual counselor option.
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27. Volunteer/Site Policies and Procedures 2013-2014
Secure Equipment and Tax Data
Store equipment in secure environment
Keep laptops and forms in secure environment at all times during site operations
Immediately notify your volunteer leader if:
Computer is stolen or lost
Forms with taxpayer data are stolen or lost
Volunteer leader must immediately call police and number on back of volunteer badge
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28. Volunteer/Site Policies and Procedures 2013-2014
Secure Equipment and Tax Data
AARP Foundation Tax-Aide approved anti-virus software must be installed and running on computers
AARP Foundation Tax-Aide approved firewall software program installed
passwords required to control access to taxpayer data
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29. Volunteer/Site Policies and Procedures 2013-2014
Secure Equipment and Tax Data
Lock computer if you step away
WINDOWS key + L
Never post passwords on or near computer
Flash drives with encrypted software must be used on site-sponsored-owned computers – TW desktop only
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30. Volunteer/Site Policies and Procedures 2013-2014
Assurances for Accuracy and Quality
Certified volunteers exercise proper care
Preparation of return
Quality Review
Filing tax returns
Ask sufficient questions to ensure quality and accuracy
Volunteers may rely in good faith
Missing documentation
Volunteer may not ignore information furnished to, or actually known by, the preparer
Preparer needs to ask questions if the information furnished appears to be incorrect, inconsistent, or incomplete
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31. Volunteer/Site Policies and Procedures 2013-2014
Closing for the Season – TWD
Backup retained data – external media
Send to designated custodian
One per state/split state
IRS owned computer?
Run WIPE DISK program
Site-owned, personal, Tax-Aide computers
Run Clear TP Data – See Sharenet
Wipe Disk – Already installed on IRS computers – Just run program
Run on all site-owned, Tax-Aide owned, or personal computers
Clear TP – Download and install on computer; Instructions can be found on sharenet
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